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ORDINANCE NO. 2020-47 <br />AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN <br />MARCOS, TEXAS EXTENDING THE TEMPORARY WAIVER OF THE <br />15 PERCENT LATE CHARGE AND THE ONE PERCENT PER MONTH <br />INTEREST CHARGE FOR DELINQUENT HOTEL OCCUPANCY TAX <br />PAYMENT UNDER SECTION 78.103 OF THE SAN MARCOS CITY CODE <br />TO MONTHLY PAYMENTS DUE ON JULY 20, 2020 DUE TO THE <br />CONTINUING COVID-19 PANDEMIC; PROVIDING FOR ADOPTION OF <br />THIS ORDINANCE AS AN EMERGENCY MEASURE ON ONLY ONE <br />READING; AND PROVIDING AN EFFECTIVE DATE. <br />RECITALS: <br />1. Due to the current COVID-19 pandemic, travel restrictions, and cancellation of <br />conferences and room reservations, hotels within San Marcos are experiencing decreased revenue <br />and difficulty in meeting their financial obligations. <br />2. Under Section 78.103, Subsection (b) of the San Marcos City Code, the operators <br />of hotels are required to file monthly reports and to remit hotel occupancy taxes in full to the city's <br />finance department. The reports and payments are due by the 20th of each month following the <br />previous month of collection from hotel guests. <br />3. Section 78.103, Subsection (e) assesses a late charge of 15 percent of the total <br />amount of hotel taxes that are not received by the due date. <br />4. Section 78.103, Subsection (f) assesses an interest charge of one percent per month <br />of the total amount due, including late charges and accrued interest, that is not received within 60 <br />days of the due date. <br />5. In order to relieve the financial burden on hotels in San Marcos, the San Marcos <br />City Council adopted Ordinance No. 2020-20 pursuant to which the 15 percent late charge and <br />one percent interest charge were temporarily waived and not applied to monthly payments that <br />became due on April 20, 2020, May 20, 2020, and June 20, 2020. <br />6. Due to the continuing financial burden on hotels in San Marcos caused by the <br />COVID-19 pandemic, the San Marcos City Council finds it necessary to waive and not apply the <br />15 percent late charge and one percent interest charge to monthly payments that become due on <br />July 20, 2020. <br />BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS, <br />TEXAS: <br />SECTION 1. Late charges and interest charges that would otherwise accrue and be <br />assessed under Section 78.103 of the San Marcos City Code, due to the failure to timely remit <br />